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Corruption, taxes and compliance /
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with th...
| Main Authors: | , , , |
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| Corporate Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
[Washington, D.C.] :
International Monetary Fund,
[2017]
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| Series: | IMF working paper ;
WP/17/255. |
| Subjects: | |
| Access: | Online version |
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| Summary: | This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue. |
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| Physical Description: | 1 online resource (32 pages). |
| ISBN: | 9781484330203 148433020X |
| Access: | Electronic access restricted to Villanova University patrons. |